15.

OTHER PAYABLES AND ACCRUALS

Other payables and accruals consisted of the following:

	As of December 31,
	2011		2012
	RMB		RMB
Payables for purchase of property, plant and equipment		274,948,772		253,431,693
Payables for project assets		223,306,031		184,623,149
Government grants related to assets		121,560,000		181,160,000
Value-added tax and other tax payable		88,654,952		26,545,382
Freight payables		23,904,150		28,799,192
Accrued utilities, rentals and interest		14,148,324		35,204,650
Payables to Zhejiang Global Photovoltaic Technology Co., Ltd. (Note 26(c))		16,888,607		-
Contracted labor fee		11,719,622		19,593,436
Accrued warranty cost		11,101,709		21,179,367
Commission payables		8,651,046		2,020,242
Accrued professional service fees		6,031,954		13,844,655
Others		12,112,492		50,991,380
Total		813,027,659		817,393,146

The government grant was under Golden Sun Program which was sponsored by China's Ministry of Finance, Ministry of Science and Technology, the National Energy Administration of the National Development and Reform Commission, and the Ministry of Housing and Urban-Rural Development. Jiangxi Jinko and Zhejiang Jinko were granted by the government for the construction of solar power generation facilities under the project. These grants will be deducted from the carrying amount when the assets are ready for use.